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Developing a maturity model to identify digital skills and abilities of accounting professionals: evidence from Turkey

Author

Listed:
  • Resat KARCIOGLU

    (Ataturk University, Erzurum, Turkey)

  • Fatih Omur BINICI

    (Agrı Ibrahim Cecen University, Agri, Turkey)

Abstract

The digital transformation process has led to the spread of new and advanced technologies in business environments. This situation has affected the accounting profession as well as many professions and has created new opportunities and risks. The biggest risk that arises is that accounting professionals must have up-to-date digital skills to stay relevant in the field. Determining the current digital skills of accounting professionals is important to meet this requirement and constitutes the source of motivation for the study. Objectives: The aim of this study is to investigate the level of digital abilities and skills that will enable accounting professionals to use current and advanced technologies developed as a result of digital transformation. Methods/Approach: This study used a survey method to collected data from 279 professional accountants working in Turkey’s leading industrial companies. The collected data was analyzed to develop a maturity model for digital skills and abilities. Results: According to the findings of the study, professional accountants have a high level of maturity in the technologies they use. However, there is a lack of talent and skill in emerging and evolving technologies that are not currently widely used in the workplace. This study benefits accounting educators, those with accounting career goals, and the development of digital skills and abilities in accounting professionals.

Suggested Citation

  • Resat KARCIOGLU & Fatih Omur BINICI, 2023. "Developing a maturity model to identify digital skills and abilities of accounting professionals: evidence from Turkey," Access Journal, Access Press Publishing House, vol. 4(2), pages 221-247, March.
    • Handle: RePEc:aip:access:v:4:y:2023:i:2:p:221-247
    DOI: 10.46656/access.2023.4.2(6)
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    References listed on IDEAS

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    1. Watty, Kim & McKay, Jade & Ngo, Leanne, 2016. "Innovators or inhibitors? Accounting faculty resistance to new educational technologies in higher education," Journal of Accounting Education, Elsevier, vol. 36(C), pages 1-15.
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    More about this item

    Keywords

    Digital competencies; Digital transformation; Accounting; Maturity model;
    All these keywords.

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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